CLA-2-31:OT:RR:NC:2:236
Mr. Robert Resetar
Porsche Cars North America, Inc.
980 Hammond Drive, Suite 1000
Atlanta, GA 30328
RE: The tariff classification of a Urea Solution from Germany
Dear Mr. Resetar:
In your ruling request dated July 27, 2012, you requested a tariff classification ruling.
You state that the product at issue is a urea solution for use with diesel fuel powered automotive engines. The urea solution, commercially known as AdBlue, DEF (Diesel Emissions Fluid), and Harnstoff, is an aqueous mixture containing 32.5% industrial urea and 67.5 deionized water. It will be imported in 1.89 and 10 liter containers. You state that the urea functions to reduce the nitrogen oxides (NOx) in engine exhaust, which is a byproduct of the combustion of diesel fuel.
In your letter, you suggested classification under subheading 3824.90.9290, Harmonized Tariff Schedule of the United States (HTSUS); however, that subheading is incorrect because the product at issue is more specifically provided for within subheading 3102.10, (HTSUS).
The applicable subheading for the urea solution will be 3102.10.0000, (HTSUS), which provides for Mineral or chemical fertilizers, nitrogenous: Urea, whether or not in aqueous solution. The general rate of duty will be free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Nuccio Fera at (646) 733-3034.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division